Taxation Review Authorities Act 1994

Proceedings before Authorities

25A: Contempt of Authority

You could also call this:

"Disrespecting a Tax Authority can lead to a fine"

Illustration for Taxation Review Authorities Act 1994

You can commit an offence if you wilfully insult or obstruct an Authority or its people. You can also commit an offence if you insult or obstruct people at a sitting of an Authority. You must follow the Authority's orders during a hearing. You can get a fine of up to $1,000 if you commit this offence. The Authority can also exclude you from a sitting if you behave badly. An officer or constable can enforce this exclusion. The Authority has the power to make these decisions during its proceedings, as outlined in the Taxation Review Authorities Act 1994, which was amended by the Tribunals Powers and Procedures Legislation Act 2018. You must obey the Authority's orders and behave properly during its sittings. The Authority's decisions are important and you must respect them.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138604.

This page was last updated on 24 December 2025 — View changes

Topics:

Money and consumer rights > TaxesCrime and justice > Police and safetyCrime and justice > Courts and legal help

25: Decision of an Authority, or

"The Authority's Decision: What You Get and Why"

25B: Practice notes, or

"Guidance notes to help with tax laws"

Part 3Proceedings before Authorities

25AContempt of Authority

A person commits an offence if the person—
wilfully insults or obstructs an Authority or any witness or officer of an Authority during a sitting of an Authority or while an Authority, a witness, or an officer is going to, or returning from, a sitting of an Authority; or
wilfully insults or obstructs any person in attendance at a sitting of an Authority; or
wilfully interrupts, or otherwise misbehaves at, a sitting of an Authority; or
wilfully and without lawful excuse disobeys any order or direction of an Authority in the course of the hearing of any proceedings.

A person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $1,000.
An Authority may order the exclusion from a sitting of that Authority of any person whose behaviour, in the opinion of the Authority, constitutes an offence against subsection (1), whether or not the person is charged with the offence, and any officer of the Authority or constable may take any steps that are reasonably necessary to enforce the exclusion.

Notes

Section 25A: inserted, on 14 November 2018, by section 320 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).